The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 185: Interstate Arbitration of Death Taxes

• § 7101. Definitions

  As used in this chapter, the following words or phrases shall mean and include:

  (1) “Death taxes,” estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death, or any tax that arises because an individual has deceased;

  (2) “State,” any state, territory, or possession of the United States, and the District of Columbia.

• § 7102. Agreement to arbitrate

  When the Commissioner of Taxes claims that a decedent was domiciled in this State at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Commissioner of Taxes may, with the approval of the Attorney General, make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.

• § 7103. Hearing

  The Board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.

• § 7104. Powers of Board

  The Board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers, and documents, and issue Commissions to take testimony. Subpoenas may be signed by any member of the Board. (Amended 1983, No. 230 (Adj. Sess.), § 15.)

• § 7105. Determination of domicile

  The Board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of imposing and collecting death taxes, but for no other purpose.

• § 7106. Majority vote

  Except as provided in section 7104 of this title in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the Board.

• § 7107. Filing of determination, record, and other documents

  The Commissioner of Taxes, the Board, or the executor or administrator shall file the determination of the Board as to domicile, the record of the Board’s proceedings, and the agreement, or a duplicate, made pursuant to section 7102 of this title, with the authority having jurisdiction to determine the death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to determine the death taxes in each of the other states involved.

• § 7108. Compromise by parties

  Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to section 7102 of this title, fixing the amounts to be accepted by this State and any other state involved in full satisfaction of death taxes.

• § 7109. Compensation of Board and employees

  The compensation and expenses of the members of the Board and its employees may be agreed upon among such members and the executor or administrator and, if they cannot agree, shall be fixed by the proper Probate Division of the Superior Court of the state determined by the Board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the executor or administrator. (Amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011.)

• § 7110. Reciprocal application

  This chapter shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this chapter.

• § 7111. Uniform interpretation

  This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states that enact it.